Part9PartnerInfoBeat

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Part 9, Partner Info BEAT, Part IX, Partner's Information for Base Erosion and Anti-Abuse Tax (BEAT), Section 59A
Part9PartnerInfoBeat Properties
#IdTypeDescription
1grossReceiptsSection59AeGrossReceiptsTotal
2grossReceipts1stPriorYearGrossReceiptsTotal
3grossReceipts2ndPriorYearGrossReceiptsTotal
4grossReceipts3rdPriorYearGrossReceiptsTotal
5totalBaseErosionPercentSection159a2numberPart IX, Section 1, Line 5, Column (a), Total amounts included in the denomnator of the base percentage as described in Regulations section 1.59A-2(e)(3)
6purchaseCreationPropertyRightsIntangibleBaseErosionTotal
7rentsRoyaltiesLicenseFeesBaseErosionTotal
8compPaidServicesNotExceptSection59ad5BaseErosionTotal
9totalCompPaidServicesExceptSection59ad5numberPart IX, Section 2, Line 10b, Column (a), Total - Compensation/consideration paid for services EXCEPTED by section 59A(d)(5)
10baseErosionInterestExpenseBaseErosionTotal
11paymentForPurchaseTangiblePersonalPropertyBaseErosionTotal
12premiumPaidOrAccruedForInsuranceSection59aBaseErosionTotal
13nonQualifyingDerivativePaymentsBaseErosionTotal
14qualifiedDerivativePaymentExceptSection59numberPart IX, Section 2, Line 14b, Column (a), Total - Qualified derivative payments EXCEPTED by section 59A(h)
15paymentReduceGrossReceiptsSurrogateForeignCorpBaseErosionTotal
16baseErosionOtherPaymentsArray of BaseErosionOtherPart IX, Section 2, Line 16, Other payments
17baseErosionTaxBenefitnumberPart IX, Section 2, Line 17, column (c), Base Erosion Tax Benefits, related to payments reported on lines 6 through 16, on which tax is imposed by section 871 or 881, with respect to which tax has been withheld under section 1441 or 1442 at the 30% (0.30) statutory withholding tax rate
18portionBaseErosionTaxBenefitnumberPart IX, Section 2, Line 18, column (c), Portion of base erosion tax benefits, reported on lines 6 through 16, on which tax is imposed by section 871 or 881, with respect to which tax has been withheld under section 1441 or 1442 at reduced withholding rate pursuant to income tax treaty. Multiply ratio of percentage withheld divided by 30% (0.30) times tax benefit
19totalBaseErosionTaxBenefitnumberPart IX, Section 2, Line 19, Column (c), Total base erosion tax benefits (subtract the sum of lines 17 and 18 from the sum of lines 8 through 16)
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